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NY C89135

August 7, 1998

CLA-2-46:RR:NC:SP:230 C89135


TARIFF NO.: 4602.10.0900; 4602.10.1400

Ms. Michele Smith

Sears, Roebuck and Co.

Import Dept. (733IMP)

3333 Beverly Road, BC 204A

Hoffman Estates, IL 60179

RE: The tariff classification of baskets from China.

Dear Ms. Smith:

In your letter dated June 10, 1998, you requested a tariff classification ruling. Four samples described as decorative Christmas items were submitted and are being returned to you as requested. We regret that two of the samples had to be cut to permit laboratory analysis.

Stock #93791 is an open basket measuring about 5" x 6" x 8". It has a fixed, arching handle and is made mostly of flat, interwoven strips of a brown vegetable plaiting material which, in a report issued by the New York Customs Laboratory, has been identified as bamboo. Also woven into the side of the basket is a single, somewhat wider horizontal strip of chipwood which has been repetitively printed with small green silhouette images of a Christmas tree. In addition, two flat, solid wood Christmas tree silhouettes (about 1" x 1" x 1/4") dangle from a piece of twine tied to the handle.

Stock #93795 is a 7" x 10" x 4" open basket which consists mostly of flat, interwoven strips of brown material which again has been identified by our lab as bamboo. It features a green wooden rim, repetitively printed with the words "Merry Christmas," with a fixed red dowel-like handle attached at each end. Two flat, painted wooden snowmen (about 1" x 2" x 1/8") dangle from a piece of twine tied to the basket. The sample is said to be one of a set of three baskets which, as shown in a photo accompanying your letter, differ only in size.

You assert in your letter that the above-described articles 93791 and 93795 are "wickerwork." We must point out, however, that wickerwork must be composed of plaiting materials which are in the form of twigs, rods or the like (i.e., pieces having a generally round cross section). Products composed of flat strips therefore fail to satisfy this criterion, and are not classifiable in the wickerwork provisions of the tariff.

The applicable subheading for stock numbers 93791 and 93795 will be 4602.10.0900, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of vegetable plaiting materials: of bamboo: other than wickerwork. The rate of duty will be 10%.

Stock #93799 is an open "Crazy Weave" basket made of thin rattan rods which have been irregularly intertwined over a bare-
bones metal-wire framework (rims and four upright pieces). This basket measures about 5" x 5" x 3", excluding its fixed, bundled rattan-rod handle, which arches about 7" above the top rim. The sample, which is part of a set of three baskets differing only in size, is painted red, gold and green.

Stock #93803 is another rattan-rod "Crazy Weave" basket. It is similar to #93799, except that it is oval rather than rectangular in shape and has been painted entirely in a gold color. The sample measures about 6" x 9" x 3 1/2" (excluding the handle), and again is said to be part of a three-piece set.

The applicable subheading for stock numbers 93799 and 93803 will be 4602.10.1400, HTS, which provides for other baskets and bags of vegetable plaiting materials: of rattan or of palm leaf: wickerwork. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.


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